Switzerland: Privilege

In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.

New Swiss corporate law came into force on 1 January 2023. The transition period for Swiss companies to adapt their articles of association and regulations to the new corporate law is two years...

Swiss law does not contain any explicit regulatory obligations that would require a company to conduct an internal investigation. Internal investigations are part of an effective compliance...